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2023 (3) TMI 982 - AT - Income TaxCondonation of delay - appeal filed by the assessee is late by 121 days - assessee company has alleged that inordinate delay in filing the appeal is attributable to its Chartered Accountant (CA) - HELD THAT:- As stated in the application, the concerned CA resigned from his firm long after appeal was filed, then why did he not sworn an affidavit admitting his fault by assigning reasons therefor. It is stated in the application that order of CIT(A) was received on 21.09.2017 and was handed over to the CA but no specific date of handing it over to the CA has been mentioned. It is therefore not convincing that delay was caused due to the reasons beyond the control of the assessee company as stated in the application. The facts on record clearly indicate that delay was due to negligence, lethargy or inaction on the part of the assessee company and therefore not worthy of condonation. Thus we decline to condone the inordinate delay of 121 days in filing appeal before the Tribunal. Appeal of the assessee is dismissed.
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